Integrated Annual Report 2023 2 3 4 5 6 7 8 9 1 301 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 7. PROFIT BEFORE TAX AND ZAKAT The following amounts have been charged/(credited) in arriving at profit before tax and zakat: Group Company 2023 RM’000 2022 RM’000 2023 RM’000 2022 RM’000 Employee benefits expense (Note 8) 1,172,349 1,086,589 98 13,954 Non-executive directors’ remuneration excluding benefits-in-kind (Note 9) 1,102 1,197 1,102 1,197 Auditors’ remuneration: Statutory audit: - Ernst & Young PLT 1,016 964 234 212 - other member firms of Ernst & Young Global 333 444 - - - other auditors 268 66 - - Other assurance services 15 15 15 15 Other services 138 420 45 350 Amortisation of intangible assets (Note 17) 27,908 25,693 - 1,215 Depreciation of right-of-use assets (Note 15) 14,982 13,626 9,617 10,855 Depreciation of property, plant and equipment (Note 13) 44,222 44,241 389 1,284 Net loss on disposal of plant and equipment 742 340 - - Property, plant and equipment written off (Note 13) - 1,365 - - Allowance for ECL on trade and other receivables (Note 22) 1,599 5,375 - - Bad debts written off 801 1,025 - - Impairment loss on investment in a subsidiary (Note 18(b)) - - - 4,516 Inventories written off (Note 25) - 12,762 - - Net foreign exchange loss: - realised - 820 - - Reversal of provision for Long-Term Incentive Plan (Note 34) (1,620) - - - Loss on disposal of an associate (Note 19) - 251 - - Tax penalty - 1,530 - 1,530
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